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V3033-16 29 June 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IS · hecho imponible

Commissions may be attributed to a company if it is proven that the activity was carried out by the entity rather than the professional

An insurance agent has enquired whether commissions collected as a natural person during a transition period should be taxed as professional income or as income of the incorporated company. The DGT ruled that if it is proven that the activity was performed by the company, the income may be attributed to it.

The question raised

Whether the commissions received from the insurance entity with which they work are returns from the professional activity of the applicant or income of the company that has been incorporated to carry out their activity

The DGT's ruling

Commission income may be attributed to the company provided that the reality that the operations were carried out by the entity and not by the natural person is proven by any means of evidence admitted in law. To this end, the principles of accrual, matching of income and expenses, and accounting entry must be respected. Likewise, expenses must comply with the requirements of justification and maintenance of accounting records.

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